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The following information is available for O'Neal Manufacturing Company for the month ending January 31, 2010:
Cost of direct materials used in production .....................$132,000
Direct labor ........................................................... 158,000
Work in process inventory, January 1 ............................ 60,000
Work in process inventory, January 31 ........................... 80,000
Total factory overhead ............................................. 72,000
Determine O'Neal's cost of goods manufactured for the month ended January 31, 2010.
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